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1 1 Code Sec. 501(c)(4) and Reg. § 1.501(c)(4)-1(a)(2)(ii).

2 2 Rev. Proc. 2021-4, 2021-4 IRB and Proc. 2021-5 that stipulates that the electronic submission process is the exclusive means of submitting a completed Form 1024-A after 90 days beyond application date, or April 5 for a January 1 prior-year filing.

3 3 IR 2020-142, July 8, 2020.

4 4 IR 2020-190.

5 5 IR 2020-189.